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Commissioner of Income Tax, Delhi-II vs M/s Delhi Cattle Breeding Farms (P) Ltd. – Capital Gains on Agricultural Land to be Included for Section 104 Dividend Distribution Test | Sections 104 & 109 of the Income-tax Act, 1961
Facts of the CaseThe assessee-company
was a private limited company engaged in agricultural and dairy farming
activities. For Assessment Years 1974-75 and 1975-76, the company did not
declare dividends despite having ...
Commissioner of Income Tax, Delhi-II vs Kelvinator of India Ltd. (Now Whirlpool of India Ltd.) – Reassessment under Section 147 Cannot Be Based on Mere Change of Opinion
Facts of the CaseThe
assessee, Kelvinator of India Ltd. (now Whirlpool of India Ltd.), filed its
return for Assessment Year 1987-88 claiming expenditure incurred on maintenance
of guest houses situated in Delhi, Bomba...
Dr. Nalini Mahajan vs Director of Income Tax (Investigation) – Delhi High Court on Jurisdiction of Additional Director to Authorise Search under Section 132
Facts of the CaseA group of
writ petitions was filed by Dr. Nalini Mahajan, Ram Lal Mahajan Charitable
Trust, PAN Foods Ltd., Mahajan Industries Pvt. Ltd., and related parties
challenging the legality of search and se...
Orissa Cement Ltd. vs Commissioner of Income Tax (Central) & Another – Challenge to Revision Proceedings under Section 263 of the Income-tax Act | Delhi High Court
Facts of the CaseThe
petitioner, Orissa Cement Ltd., filed a writ petition before the Delhi
High Court seeking issuance of a writ of prohibition against the Commissioner
of Income Tax. The petitioner sought to restrai...
J.K. Synthetics & Others vs Commissioner of Income Tax & Others (Delhi High Court) – Waiver of Interest under Section 139(8) for Delay in Filing Return Due to Pending AGM Approval
Facts of the CaseThe
petitioner, J.K. Synthetics Ltd., a public limited company engaged in
manufacturing activities, was required to file its income-tax return for
Assessment Year 1975-76 by 30 June 1975.Due to
non-f...
M/s JCT Limited vs Income-tax Appellate Tribunal & Others (Delhi High Court) – Stay of Demand During Pendency of Appeal before ITAT Cannot Be Granted Without Considering Prima Facie Case and Financial Hardship
Facts of the CaseThe
petitioner, M/s JCT Limited, a public limited company engaged in manufacturing
and sale of textiles, was subjected to a survey under Section 133A of the
Income-tax Act. During the survey, the Depa...
M/s United Electrical Company Pvt. Ltd. vs Commissioner of Income Tax & Ors. – Reassessment Notice Quashed for Lack of “Reason to Believe” under Sections 147/148 of the Income-tax Act
Facts of the CaseThe
petitioner, M/s United Electrical Company Pvt. Ltd., was engaged in the
business of manufacturing electrical goods. For Assessment Year 1996-97, it
filed its return of income declaring taxab...
Commissioner of Income Tax vs M/s A.R.J. Security Printers – Deduction under Section 80-I and Principle of Consistency in Income Tax Proceedings | Delhi High Court
Facts of the CaseThe Revenue
filed three appeals under Section 260A of the Income-tax Act, 1961 against the
orders of the Income Tax Appellate Tribunal relating to Assessment Years
1991-92, 1993-94, 1994-95 and 1996-9...
Himachal Futuristic Communication Ltd. vs Commissioner of Income Tax – Delhi High Court Returns Income Tax Appeal for Presentation Before Competent High Court Due to Lack of Territorial Jurisdiction | ITA No. 242/2003
Facts of the CaseThe appellant, Himachal Futuristic Communication Ltd.,
filed an Income Tax Appeal before the Delhi High Court against the Commissioner
of Income Tax. During the hearing, counsel appearing for the...
M/s Rohit Farms (P) Ltd. vs Commissioner of Income Tax (2003) – Disclosure of Reasons Recorded under Section 158BD of the Income-tax Act for Block Assessment Proceedings
Facts of the CaseThe petitioner, M/s Rohit Farms (P) Ltd., filed a writ
petition before the Delhi High Court challenging the action of the Income Tax
Department in initiating proceedings under Section 158BD of the Inco...